New York Highway Use Tax

New York State imposes a highway use tax (HUT) on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax is based on mileage traveled on NYS public highways and is computed at a rate determined by the weight of the motor vehicle and the method that you choose to report the tax.

Vehicle registration requirements

You must obtain a certificate of registration for each vehicle subject to HUT. There are two types:
  • A HUT certificate of registration is required for any truck, tractor, or other self-propelled vehicle with a gross weight over 18,000 pounds. (If you elect to use the unloaded weight method to file your returns, a certificate is required for any truck with an unloaded weight over 8,000 pounds and any tractor with an unloaded weight over 4,000 pounds.)
  • An automotive fuel carrier (AFC) certificate of registration is required for any truck, trailer, or semi-trailer transporting automotive fuel. (The same gross weight and unloaded weight rules apply.)

The fee for each certificate of registration is $15.



Decals

As of January 1, 2013, you must affix a decal to each vehicle that's required to have a certificate of registration. The fee for each HUT or AFC decal is $4.

For more information on vehicles subject to HUT, see Publication 538, A Guide to Highway Use Tax and Other New York State Taxes for Carriers.

How to get a certificate of registration?

  • Apply online: Use the One Stop Credentialing and Registration (OSCAR) online service.
  • Complete and mail paper form: File Form TMT-1, Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registration (C of R) and Decals

Trip certificate of registration

If your vehicles only make limited trips in New York State, instead of registering and filing returns for HUT, you can get a trip certificate of registration from a permit service for $25. You may not use more than ten trip certificates per year. A trip certificate is not available for any vehicles transporting automotive fuel.

The HUT trip certificate of registration allows you to operate in New York State until it expires on midnight of the third day after the date it was issued. This period cannot be extended by Saturdays, Sundays, or public holidays. For the period covered by the HUT trip certificate, you are not required to file a tax return or pay tax on miles traveled in New York State by the motor vehicle for which the certificate is issued. Carry a copy of the trip certificate in your vehicle and keep copies of each HUT trip certificate for at least four years to prove you have met your highway use tax obligations. No refund is allowed for a HUT trip certificate that has not been used.

Filing requirements

  • Web File: You may Web File your highway use tax return by creating an Online Services account, if you don't already have one. After you create your account, log in and select Highway Use Tax Web File.
  • File by mail: You may file a paper tax return using Form MT- 903, Highway Use Tax Return.

Due Dates:

You must file a highway use tax return each quarter starting with the calendar quarter when you began operations in New York State.

Reporting Quarter Due Date
January - March April 30
April - June July 31
July - September October 31
October - December January 31


You must compute the HUT by using either the unloaded weight method or the gross weight method. You must choose the method to be used on the first return you file for each calendar year and continue to use that method on all returns filed for that calendar year.

For additional information concerning methods of computing HUT and options for monthly or annual filing, see Form MT-903-I, Instructions for Form MT-903.

For complete details see www.tax.ny.gov/bus/hut/huidx.htm


HVUT

HVUT is the Heavy Vehicle Use Tax that is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds.

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Fuel/Use Tax

States assess fuel and use taxes based on weight, miles traveled and amount of fuel purchased. Returns are to be filed annually, quarterly or monthly based on the type of return.

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IFTA


IFTA is the International Fuel Tax Agreement and is a tax collection agreement by and among the 48 contiguous States and the 10 Canadian Provinces bordering the US, in which motor fuels use taxation laws are uniform with respect to qualified motor vehicles operated in more than one member jurisdiction.


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Upcoming Due Dates

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